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TMI Blog2022 (1) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... o the N/N. 01/10-CE dt.6.2.2010 - period involved in this case is 14.8.2012 to 19.1.2014 whereas the show cause notice has been issued on 17.8.2017 - invocation of extended period of limitation - HELD THAT:- Similarly placed assessee DHARMPAL SATYAPAL LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [ 2016 (9) TMI 1389 - CESTAT ALLAHABAD] was allowed the credit although against those orders, the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to credit prior to the Notification No.01/10-CE dt.6.2.2010. 2. The facts of the case are that the appellant is located in the State of Jammu & Kashmir and availing the benefit of exemption Notification No.01/10-CE dt.6.2.2010. The appellant procured certain inputs and availed credit of duty paid on these inputs. The case of the Revenue is that during the relevant period i.e. 14.8.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is entitled to take credit on the inputs. 4. On the other hand, Ld.AR reiterated the findings of the Commissioner (Appeals) in the impugned order and submits that in cases of similarly placed assessee where the credit was allowed to them located in the State of Jammu & Kashmir, the appeals have been filed by the Revenue before the Commissioner (Appeals). 5. Heard the parties and con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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